- The number of registered electric vehicles in the EU is increasing steadily
- VAT treatment of fuel cards and charging cards in e-mobility has been a topic of discussion
- Question arises on who supplies electricity to EV drivers in e-mobility transactions
- Advocate General opines that card/app provider in e-mobility should be treated as a commissionaire agent
- Case involved Digital Charging Solutions providing access to charging points for EV drivers in Sweden
- CJEU already ruled that charging a vehicle is a supply of goods consisting of electricity
- AG Capeta addressed the VAT treatment of transactions involving the use of a card or app
Source: bdo.global
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
